Nonresident Taxation Introduction to Considerations

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Course Description
Course Qualification
Presenter
FAQ

Course Description

Overview

Hypothetical fact pattern

18 mins
Background considerations

27 mins
Withholding requirements

45 mins
Income tax treaties - Basic structure

46 mins
Tax treaties - FDAP income

50 mins

Course Description

Nonresidents are taxed by the United States in a method wholly distinct from how the United States taxes residents/citizens. Familiarity with how nonresidents are taxed is a necessity in an increasingly global world; expertise with how nonresidents are taxed creates significant business growth opportunities.

Inbound taxation –covering nonresidents (or, in the case of transfer taxes, noncitizen non-domiciliary) with the United States income/activities/connections – is filled with unique, complex rules and standards.

Non-U.S. taxpayers are subject to U.S. tax primarily on income items sourced to the United States

This CE/CPE taxation course will cover the following major topics:

Background Considerations
Income Tax Treaties - Basic Structure
Tax Treaties - Common Provisions
Tax Treaties - FDAP Income
United States Transfer Taxes - Classification
Income Tax Reporting

This IRS Approved online CE/CPE Webinar course covers threshold-level considerations in the nonresident tax area.

Coverage includes initial classification considerations, the general scope of United States tax applicable to non-resident taxpayers, overarching treaty interplay considerations, and classification of individuals for transfer tax purposes.

Learning Objectives

To evaluate the background on statutory rules for nonresident taxpayers.
To analyze how statutory rules for nonresident taxpayers are altered by income tax treaties.
To outline threshold considerations for representing nonresidents in the American tax area.
To discuss various tax treaties.

Recommended For

This IRS-approved CE webinar is recommended for Tax partners, managers, and staff, CPAs, EA, AFSP, CRTP, MRTP, ORTP, CFIRS, CWS, tax return preparers, tax attorneys, and other tax practitioners who want to advise businesses and individuals with Nonresident Taxation Planning.
This CPE/CE course is also helpful for tax professionals who want to understand threshold-level considerations in the nonresident tax area.

Who Should Attend?

Annual Filing Season Program
Bookkeepers & Accountants & Tax Preparers
California Registered Tax Professional
Certified Public Accountant (CPA)
CPA - Large Firm
CPA - Mid Size Firm
CPA - Small Firm
Enrolled Agent
Maryland Tax Preparers
Oregon Tax Preparers
Tax Accountant (Industry)
Tax Professionals
Young CPA

Course Qualification

Webinar Qualifies For

1 General Credit for Accountant/Bookeeper
1 CPE Credit of Taxes for Certified Public Accountants (CPA-US)
1 CE Credit of Federal tax-related matters for California Registered Tax Preparers (CRTP) (Approval No. 6273-CE-0910)
1 CE Credit of Federal tax-related matters for Oregon Registered Tax Preparers (ORTP) (Approval No. GEHNZ-T-01081-22-S)
1 CE Credit of Federal tax-related matters for Maryland Tax Preparer (MRTP) (Approval No. GEHNZ-T-01081-22-S)
1 CE Credit for Annual Filing Season Program (AFSP)
1 CE Credit of Federal tax-related matters for Enrolled Agents (EA) (Approval No. GEHNZ-T-01081-22-S)
1 CE Credit for Certified Fiduciary & Investment Risk Specialist (CFIRS)
1 CE Credit for Certified Wealth Strategist (CWS)
1 CPE Credit for Certified Government Financial Manager (CGFM)
1 CPD Credit for Personal Financial Specialist (PFS)
1 CPE Credit for Chartered Financial Consultant (ChFC)
1 CPE Credit for Financial Services Certified Professional (FSCP)
1 CPE Credit for Chartered Advisor in Senior Living (CASL)
1 CPE Credit for Chartered Special Needs Consultant (ChSNC)
1 CPE Credit for Retirement Income Certified Professional (RICP)
1 CPE Credit for Wealth Management Certified Professional (WMCP)

Additional details

Course Level :

Basic
Credits :

1
Instructional Method :

QAS Self Study
Pre-requisites :

None
Advance Preparation :

None

IRS APPROVED

MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478

MY-CPE LLC (Sponsor Id#: GEHNZ) has entered into an agreement with the Internal Revenue Service, to meet the requirements of 31 Code of Federal Regulations, section 10.6(g), covering maintenance of attendance records, retention of program outlines, qualifications of instructors, and length of class hours. This agreement does not constitute an endorsement by the IRS as to the quality of the program or its contribution to the professional competence of the enrolled individual. Credit earned by attendees with a PTIN will be reported directly to the IRS as required of all providers. To ensure your CPE hours are reported, update your profile in My Account to include your PTIN number. Please note: IRS CE is only mandatory for EAs and ERPAs. For all other tax return preparers, CE is voluntary.

NASBA APPROVED

MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478

MY-CPE LLC (Sponsor Id#: 143597) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.NASBARegistry.org.

CTEC APPROVED

MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478

MY-CPE LLC (Sponsor ID# : 6273) has been approved by the California Tax Education Council to offer continuing education courses that count as credit towards the annual “continuing education” requirement imposed by the State of California for CTEC Registered Tax Preparers. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, toll-free by phone at (877) 850-2832, or on the Internet at www.ctec.org.

Presenter

About Presenter

Lambers, Inc.

, Lambers, Inc.

Lambers Financial is a leader in providing E-learning courses for accounting professionals looking to achieve the industry's most recognized designations such as the Certified Public Accountant (CPA) and Enrolled Agent (EA). Accounting and finance professionals around the world incorporate Lambers products into their training programs.

Lambers CPA Review was started by Vincent W. Lambers in July of 1966 in Boston, MA. The first class had six students and from that point, the program grew to be the largest live instruction CPA Review program in New England. The Lambers teaching method of illustrations, examples and working problems has helped over 250,000 candidates pass the CPA Exam since that first class in 1966.

Today, Lambers review courses deliver that same successful teaching style to exam candidates via online video, unique adaptive testing software, and textbooks. Over the last two decades, we've expanded our offerings to include the Enrolled Agent (EA), an extensive library of both IRS approved continuing education (CE) courses (including the IRS Federal Tax Refresher (AFTR) course for registered tax professionals), and NASBA approved continuing professional education (CPE).

See why Lambers Financial has remained a leader in professional education for over fifty years! Visit our website today to check out our full line of review courses and titles.

Faq

FAQs content

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